Relating to tax treatment of income of military personnel; prescribing an effective date.

Catchline/Summary:

Modifies definition of resident for purposes of personal income taxation to exclude certain members of Armed Forces if home of record is located outside state.

Requires taxpayers to file amended returns to claim refunds of exempted amounts for prior tax years.
Applies to tax years beginning on or after January 1, 2010.
Takes effect on 91st day following adjournment sine die.